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Colloquium 2022
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Countering Cross-border VAT Fraud. The Bulgarian Experience in an extended Europe
Pashev Konstantin

This paper draws on the experience of Bulgaria in identifying the types and modus operandi of VAT frauds with a focus on the abuse of tax credit. It analyses the elements of the tax system enabling such abuses and discusses the possible solutions in the light of the international and domestic experience and the capacity of the tax administration. It offers a critical analysis of the Bulgarian anti-fraud device the VAT account, as well as the various al-ternative policies and administrative measures proposed or applied as barriers to abusing VAT credit, including those pertaining to the domain of com-mercial registration, or those related to indicative `market` prices of commercial transactions. The study concludes that the possible solutions should be sought along the lines of optimizing risk management and the principle of joint liability rather than through tighter controls at entry and on the conduct of business.

The Cross-Border Crime Colloquium is an annual event since 1999. It brings together experts on international organised (economic) crime to discuss the latest developments in empirical research, legislation and law enforcement, with a special geographical focus on Western, Central, and Eastern Europe. The Colloquia aim at building bridges in three respects: between East and West Europe, between scholars and practitioners, and between old and young.

2019	Olsztyn, Poland
2021	Kongsvinger, Norway (Virtual)
2019	Utrecht, the Netherlands
2018	Kharkiv, Ukraine
2017	Bratislava, Slovakia
2016	Newcastle, United Kingdom
2015	Prague, Czech Republic
2014	Sarajevo, Bosnia and Herzeg.
2013	Cambridge, United Kingdom
2012	Manchester, United Kingdom
2011	Tilburg, The Netherlands
2009	Ghent, Belgium
2008	Beograd, Serbia
2007	Prague, Czech Republic
2006	Tallinn, Estonia
2005	Sarajevo, Bosnia and Herzeg.
2004	Berlin, Germany
2003	Ainring, Germany
2002	Ljubljana, Slovenia
2001	Bratislava, Slovakia
2000	Budapest, Hungary
1999	Prague, Czech Republic

The 22nd Cross-border Crime Colloquium will be hosted by the The University of Warmia and Mazury in Olsztyn, Poland on 10 and 11 October 2022. We will soon share the agenda and details on how to attend.
For information, please contact
Prof. Dr. Joanna Banach-Gutierrez: jbbanachgutierrez@gmail.com
Prof. Dr. Petrus C. van Duyne: P.vanduyne@ziggo.nl

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